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In contrast to most Scandinavian countries, Iceland allocates the income of closely held businesses (CHBs) between capital and labor based on administratively set minimum wages rather than an imputed return to book assets. This paper contrasts the relative tax burdens of the current minimum wage...
Persistent link: https://www.econbiz.de/10009679037
This paper considers two empirical questions about tax incentives: (1) are incentives used as tools of tax competition and (2) how effective are incentives in attracting investment? To answer these, we prepared a new dataset of tax incentives in over 40 Latin American, Caribbean and African...
Persistent link: https://www.econbiz.de/10012677803
Global economic integration intensified tax competition and raised concerns about the resulting "race to the bottom", which could undermine public investment and social spending. The aim of this paper is to test predictions that (i) there is interdependence in CIT rate setting in Eastern Europe...
Persistent link: https://www.econbiz.de/10014409057
This paper articulates and, using newly-assembled data, explores how international taxation affects aggregate tangible cross-border investment. Spillovers from statutory tax rates abroad seem: As sizable as effects from the host's rate; larger than previous consensus values (attributed to a...
Persistent link: https://www.econbiz.de/10015059218
The international agreement on a corporate minimum tax is a milestone in global corporate tax arrangements. The minimum tax disturbs the equivalence between otherwise equivalent forms of efficient economic rent taxation: cash-flow tax and allowance for corporate equity. The marginal effective...
Persistent link: https://www.econbiz.de/10015058578
impact on unemployment in the short term, but that this effect rapidly disappears in the medium term in countries with … with more rigid labor market institutions. These effects are even larger for youth unemployment in the short term and long …-term unemployment in the medium term. Conversely, large upfront, or gradual but significant, comprehensive labor …
Persistent link: https://www.econbiz.de/10009572447
Intro -- Contents -- I. INTRODUCTION -- II. DATA AND METHODOLOGY -- III. INTERNATIONAL COMPARISONS -- IV. RESULTS ACROSS CANADIAN PROVINCES -- V. EXTENDING THE CANADIAN MODEL -- VI. CONCLUSIONS -- REFERENCES -- Data Appendix.
Persistent link: https://www.econbiz.de/10012691050
relates average unemployment to average wage inflation; the curve is virtually vertical for high inflation rates but becomes …
Persistent link: https://www.econbiz.de/10012677671
Tunisia has one of the highest unemployment rates within the Middle East and Central Asia. We look at the extent to … which institutional factors explain those high unemployment levels. We also assess unemployment cyclicality, by looking at … institutional factors that affect labor demand explain not only about a quarter of the unemployment rate increase in Tunisia, but …
Persistent link: https://www.econbiz.de/10015059052
We use the novel anonymized Household Labour Force Survey (HLFS) microdata to analyze job finding rates and job separation rates in New Zealand. We find that individual characteristics, including age, gender, ethnicity and education have a significant impact on job finding and separation rates,...
Persistent link: https://www.econbiz.de/10015060160